https://www.taxtmi.com/caselaws?id=3938 The appeal was allowed as the Tribunal set aside all confiscation orders and penalties. The Tribunal found no direct evidence of substitution of goods and deemed the re-assessment without Revenue appeal impermissible. Emphasizing the finality of the original assessment, the Tribunal invalidated the reduction of the drawback claim and held that penalties cannot stand if the foundational confiscation is invalid. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 07 Oct 2015 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3938 The appeal was allowed as the Tribunal set aside all confiscation orders and penalties. The Tribunal found no direct evidence of substitution of goods and deemed the re-assessment without Revenue appeal impermissible. Emphasizing the finality of the original assessment, the Tribunal invalidated the reduction of the drawback claim and held that penalties cannot stand if the foundational confiscation is invalid. Case-Laws Customs Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3938